Last updated: November 2026
2027 SUTA Wage Bases by State
Most states charge unemployment tax on more wages than the federal $7,000. State unemployment tax (SUTA) applies to each employee’s wages up to the taxable wage base set by the state, and the base differs from state to state. The table below lists the 2027 SUTA wage bases each state publishes, beside its 2026 figure.
- Federal Unemployment Tax Act (FUTA) wage base per employee in 2027
- $7,000
- FUTA tax rate in 2027 on the first $7,000 of each employee’s wages
- 6.0%
- Largest credit against FUTA for state unemployment tax in 2027
- 5.4%
- Net 2027 FUTA rate with the full credit, or $42 per employee per year
- 0.6%
2027 and 2026 SUTA Wage Bases by State
| State | 2027 taxable wage base | 2026 taxable wage base | Source |
|---|---|---|---|
| Alabama | $8,000 | Alabama Department of Workforce, employer FAQ | |
| Alaska | $54,200 | Alaska Department of Labor and Workforce Development, 2026 experience rates | |
| Arizona | $8,000 | Arizona Revised Statutes section 23-622 | |
| Arkansas | $7,000 | Arkansas Division of Reemployment, employer services | |
| California | $7,000 | $7,000 | California Employment Development Department, rates and withholding |
| Colorado | $32,100 | $30,600 | Colorado Department of Labor and Employment, premium rates |
| Connecticut | $27,000 | Connecticut Department of Labor, 2026 unemployment tax rate information | |
| Delaware | $16,500 | $14,500 | Delaware Department of Labor, unemployment insurance employer services; Delaware Code Title 19, section 3302, for 2027 |
| District of Columbia | $9,000 | District of Columbia Department of Employment Services, employer portal | |
| Florida | $7,000 | Florida Department of Revenue, reemployment tax | |
| Georgia | $9,500 | Georgia Department of Labor, tax and wage reports | |
| Hawaii | $64,500 | Hawaii Department of Labor and Industrial Relations, tax rate schedule | |
| Idaho | $58,300 | Idaho Department of Labor, 2026 rate class array | |
| Illinois | $14,592 | $14,250 | Illinois Department of Employment Security, Form EA-50 for 2026; Illinois Unemployment Insurance Act, section 235, for 2027 |
| Indiana | $9,500 | Indiana Department of Workforce Development, employer guide | |
| Iowa | $21,100 | $20,400 | Iowa Workforce Development, employer handbook and June 30, 2026 announcement |
| Kansas | $15,700 | $15,100 | Kansas Department of Labor, employer services |
| Kentucky | $12,000 | Kentucky Office of Unemployment Insurance, taxable wage base | |
| Louisiana | $7,000 | Louisiana Workforce Commission, 2026 contribution rate table | |
| Maine | $12,000 | $12,000 | Maine Department of Labor, employer FAQ, and Maine Revised Statutes Title 26, section 1043 |
| Maryland | $8,500 | Maryland Department of Labor, unemployment insurance tax rates | |
| Massachusetts | $15,000 | Massachusetts Department of Unemployment Assistance, August 2026 trust fund outlook report | |
| Michigan | $9,000 for employers that file all missing reports and make all payments by February 13, 2026 | Michigan Unemployment Insurance Agency, December 2025 employer advisor | |
| Minnesota | $44,000 | Minnesota Unemployment Insurance, employer tax rates | |
| Mississippi | $14,000 | Mississippi Department of Employment Security, employer FAQs | |
| Missouri | $8,500 | $9,000 | Missouri Division of Employment Security, employer tax rates |
| Montana | $47,300 | Montana Department of Labor and Industry, 2026 taxable wage base and rates | |
| Nebraska | $9,000; $24,000 for employers in unemployment insurance tax category 20 | Nebraska Department of Labor, combined tax rates | |
| Nevada | $45,400 | $43,700 | Nevada Department of Employment, Training and Rehabilitation, unemployment insurance tax updates |
| New Hampshire | $14,000 | New Hampshire Revised Statutes Annotated 282-A:69 | |
| New Jersey | $46,400 | $44,800 | New Jersey Department of Labor and Workforce Development, rate information |
| New Mexico | $34,800 | New Mexico Department of Workforce Solutions | |
| New York | $17,600 | New York State Department of Labor, NYS-45 quarterly reporting | |
| North Carolina | $34,200 | North Carolina Division of Employment Security, tax rate information | |
| North Dakota | $46,600 | Job Service North Dakota, 2026 tax rate schedules | |
| Ohio | $9,000 | $9,000 | Ohio Department of Job and Family Services, 2026 and 2027 rate details |
| Oklahoma | $24,400 | $25,000 | Oklahoma Employment Security Commission, important numbers for 2026 and 2027 |
| Oregon | $56,700 | Oregon Employment Department, current tax and contribution rates | |
| Pennsylvania | $10,000 | $10,000 | Pennsylvania Department of Labor and Industry, unemployment compensation tax yearly highlights |
| Rhode Island | $30,800; $32,300 for employers with an Employment Security tax rate of 9.19 or higher | Rhode Island Department of Labor and Training, Form TX-17 for 2026 | |
| South Carolina | $14,000 | $14,000 | South Carolina Department of Employment and Workforce, tax rate information and previous years tables |
| South Dakota | $15,000 | South Dakota Department of Labor and Regulation, reemployment assistance for businesses | |
| Tennessee | $7,000 | Tennessee Department of Labor and Workforce Development, unemployment insurance tax rates | |
| Texas | $9,000 | Texas Workforce Commission, unemployment tax rates | |
| Utah | $50,700 | Utah Department of Workforce Services, unemployment insurance tax rates | |
| Vermont | $16,100 | $15,400 | Vermont Department of Labor, taxable wage base announcements for 2026 and 2027 |
| Virginia | $8,000 | Virginia Employment Commission, employer wage base FAQ | |
| Washington | $82,000 | $78,200 | Washington Employment Security Department, June 10, 2026 news release |
| West Virginia | $9,500 | West Virginia Code section 21A-1A-28 | |
| Wisconsin | $14,000 | $14,000 | Wisconsin Department of Workforce Development, 2026 and 2027 tax rates |
| Wyoming | $34,900 | $33,800 | Wyoming Department of Workforce Services |
Colorado calls its figure the chargeable wage base. In New Jersey, the same base also caps what workers contribute to unemployment insurance. Alaska employees pay their own 2026 rate of 0.50%.
Where the State Base Moves Every Year
Several states tie the base to wages in the state, so the figure can change each January. Starting in 2026, New York’s base adjusts each January 1 to 18% of the state average annual wage. North Dakota sets its base each year at 70% of a statewide average wage, and Montana’s 2026 base is 80% of the 2024 average annual wage there. A payroll system left on last year’s figure stops state tax too early where the base rises.
Tennessee’s base varies with the balance in its unemployment trust fund. Michigan’s reduced $9,000 base takes effect when its trust fund balance is $2.5 billion or more on June 30 and stays above that into the next quarter.
How the State Base Works With the $7,000 FUTA Base
FUTA applies only to the first $7,000 of each employee’s wages, under section 3306 of the tax code. A state base above $7,000 means state tax keeps running after FUTA stops for the year. Paying state unemployment tax in full and on time can earn a credit of up to 5.4% against FUTA, which brings the 6.0% rate down to 0.6%. When a state has outstanding federal unemployment loans, its employers can receive a smaller credit, as the 2026 payroll tax rates page shows for California in 2025.
Before the First 2027 Payroll
Frequently asked questions
What is the FUTA wage base for 2027?
The FUTA wage base for 2027 is $7,000 per employee. The FUTA rate is 6.0% of those wages, and with the full credit for state unemployment tax the net rate is 0.6%, or $42 per employee per year.
Is the SUTA wage base the same in every state?
No. Each state publishes its own base. For 2027, Pennsylvania taxes the first $10,000 of each employee's wages and Washington the first $82,000, while FUTA stops at $7,000.
Can a state's SUTA wage base go down?
Yes. Oklahoma's base falls from $25,000 in 2026 to $24,400 in 2027, and Missouri's falls from $9,000 to $8,500.
This is not legal or financial advice. Consult a qualified professional for your specific situation.